政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/78914
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113648/144635 (79%)
造访人次 : 51576801      在线人数 : 921
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 資訊學院 > 資訊科學系 > 會議論文 >  Item 140.119/78914


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/78914


    题名: Exploring the relationships between annual earnings and subjective expressions in US financial statements
    作者: Chen, Chien-Liang;Liu, Chao-Lin;Chang, Yuan-Chen;Tsai, H.-P.
    陳建良;劉昭麟;張元晨
    贡献者: 經濟學系;資訊科學系;財管系
    关键词: Information Extraction;NAtural language processing;Opinion mining;Sentiment analysis;Text mining;Algorithms;Artificial intelligence;Computational linguistics;Electronic commerce;Industry;Natural language processing systems;Profitability;Random processes;Finance
    日期: 2011-10
    上传时间: 2015-10-08 17:51:12 (UTC+8)
    摘要: Subjective assertions in financial statements influence the judgments of market participants when they assess the value and profitability of the reporting corporations. Hence, the managements of corporations may attempt to conceal the negative and to accentuate the positive with "prudent" wording. To excavate this accounting phenomenon hidden behind financial statements, we designed an artificial intelligence based strategy to investigate the linkage between financial status measured by annual earnings and subjective multi-word expressions (MWEs). We applied the conditional random field (CRF) models to identify opinion patterns in the form of MWEs, and our approach outperformed previous work employing unigram models. Moreover, our novel algorithms take the lead to discover the evidences that support the common belief that there are inconsistencies between the implications of the written statements and the reality indicated by the figures in the financial statements. Unexpected negative earnings are often accompanied by ambiguous and mild statements and sometimes by promises of glorious future. © 2011 IEEE.
    關聯: Proceedings - 2011 8th IEEE International Conference on e-Business Engineering, ICEBE 2011, 論文編號 6104589,1-8
    数据类型: conference
    DOI 連結: http://dx.doi.org/10.1109/ICEBE.2011.47
    DOI: 10.1109/ICEBE.2011.47
    显示于类别:[資訊科學系] 會議論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML2998检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈